MINERALS RESOURCE RENT TAX ACT 2012 (REPEALED)

CHAPTER 4 - SPECIALIST LIABILITY RULES  

PART 4-6 - INTEGRITY MEASURES  

Division 210 - Anti-avoidance  

Subdivision 210-A - Application of this Division  

SECTION 210-20  

210-20   MATTERS TO BE CONSIDERED IN DETERMINING PURPOSE  
The following matters are to be taken into account under section 210-10 in considering an * entity ' s purpose in entering into or carrying out the * scheme , or part of the scheme:

(a) the manner in which the scheme was entered into or carried out;

(b) the form and substance of the scheme;

(c) the time at which the scheme was entered into and the length of the period during which the scheme was carried out;

(d) the effect that the * MRRT law would have in relation to the scheme apart from this Division;

(e) any change in the financial position of the entity that has resulted, or may reasonably be expected to result, from the scheme;

(f) any change that has resulted, or may reasonably be expected to result, from the scheme in the financial position of an entity that has or had a connection or dealing with the entity, whether the connection or dealing is or was of a family, business or other nature;

(g) any other consequence for the entity, or an entity of a kind mentioned in paragraph (f), of the scheme having been entered into or carried out;

(h) the nature of the connection (whether of a business, family or other nature) between the entity and such an entity.